| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 241 | debt-to-equity ratio: shows how much debt an entity has for each dollar of equity; Debt-to-equity ratio = Total liabilities / Total shareholders' equity; indicates the strength of its financial leverage. | - | - | حسابداری |
| 242 | debenture bond: a bond that is not backed by collateral. | - | - | حسابداری |
| 243 | date of record: any shareholders on the record date will be eligible for receiving dividends that have been declared. | - | - | حسابداری |
| 244 | customer deposits: an amount received from a customer before the goods and services have been provided; recognized as a liability with an obligation to provide the goods and services (unearned revenue) or return the deposit to the customer (e.g. damage deposit on rental accommodation). | - | - | حسابداری |
| 245 | current portion of long-term debt: the part of any long-term liability that is due within one year from the date of the statement of financial position; the amount is reclassified as a current liability. | - | - | حسابداری |
| 246 | cumulative preferred shares: if the dividends are not paid on cumulative shares for one or more years consecutively, then that amount must be paid before any dividends can be distributed to other shareholders. | - | - | حسابداری |
| 247 | debit memo: short for debit memorandum; a document from a supplier sent to a customer indicating their account has been increased (e.g. incremental charges); if the memo is from the bank, it indicates the balance in their account has been reduced (e.g. bank charges, NSF charges). | - | - | حسابداری |
| 248 | credit memo: short for credit memorandum; issued by the seller to reduce the amount of an invoice as a result of a discount, return or refund. | - | - | حسابداری |
| 249 | credit terms: payment terms given to someone who has been granted credit; usually includes any discounts for early payment, the due date, and the rate of interest to be charged on late payments (e.g. 2/10, net 30 means there is a 2% discount if the invoice is paid within 10 days and the customer has 30 days to pay the full amount). | - | - | حسابداری |
| 250 | cost-volume-profit (CVP): a method for determining how changes in both costs and volumes will impact profit, including determining the break-even point. | - | - | حسابداری |
| 251 | cost of carrying inventory: the costs associated with keeping inventory (e.g. storage, insurance, shrinkage and obsolescence). | - | - | حسابداری |
| 252 | cost of capital: the average cost of a company's sources of financing (including all debt and equity instruments); considered to be the minimum rate of return that can be expected on any new projects. | - | - | حسابداری |
| 253 | cost object: is any product, activity, department, service or customer for which costs are required and can be accumulated or assigned. | - | - | حسابداری |
| 254 | cost centre: a department that is not directly generating revenue; costs are incurred in support of the other revenue producing departments and other support departments (e.g. human resources, accounting). | - | - | حسابداری |
| 255 | cost behaviour: refers to the relationship between total cost and the level of activity of the cost driver. For example, total variable costs change in proportion to the changes in the cost driver; total fixed costs do not change with changes in the activity levels within a certain range; and mixed costs have a component of each. | - | - | حسابداری |